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/ HIGH COURT OF DELHI W.P. (C) No. 7019/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 Petitioner
Through: Mr. Rahul Kaushik, Senior standing counsel.
W.P.(C) No. 7110/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 ....Petitioner
Through: Mr. Rahul Kaushik, Senior standing counsel.
ORDER o/p 18.08.2017 C.M. No. 29143/2017 (exemption^ in W.P. No. 7019/2017
C.M. No. 29520/2017 (exemption^ in W.P. (C) No. 7110/2017
JUDGMENT
1. Allowed subject to alljust exceptions. 2017:DHC:8485-DB W.P. fO No. 7019/2017 & CM. No. 29142/2017 (stay) W.P. (C) No. 7110/2017 & CM. No. 29519/2017 (stay)
2. In view of the decision of this Court in Pepsi Foods P. Ltd. v. Assistant Commissioner ofIncome Tax [2015] 376ITR 87 (Del), the question raised does not survive. The petitions and the pending applications are disposed of.
AUGUST 18, 2017 Rm
S. MUKALIDHAR, J.
PRATHIBA M. SINGH, J.